Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Perculianities of reflection in report of operations on the lease in accordance with IAS 17 « Leases»
Available online: 18 September 2009 Subject Heading: Accounting problems JEL Classification:
The article examines the procedures, used by organization for molding of accounting policie with respect to the calculation of lease, are examined. Article contains illustrative examples regarding the lease payments by aktuarnym and cumulative methods, and also other illustrations and tables. Keywords: lease, finance lease, operating lease, non-cancellable lease |
ISSN 2311-9381 (Online)
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